https://www.taxtmi.com/caselaws?id=94847 In confiscation matters, the quantum of redemption fine will not be interfered with where the record does not show mala fides, misdeclaration, or any material basis for a higher fine on alleged profit margin. The absence of convincing evidence of deliberate import without licence also leaves no ground to impose penalty. The commentary notes that, on the facts, the discretion exercised by the Collector was not shown to be unsustainable, so the challenge to both the fine and the refusal of penalty failed. en-us Wed, 29 Mar 2000 00:00:00 +0530 Mon, 05 Dec 2011 12:27:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94847 In confiscation matters, the quantum of redemption fine will not be interfered with where the record does not show mala fides, misdeclaration, or any material basis for a higher fine on alleged profit margin. The absence of convincing evidence of deliberate import without licence also leaves no ground to impose penalty. The commentary notes that, on the facts, the discretion exercised by the Collector was not shown to be unsustainable, so the challenge to both the fine and the refusal of penalty failed. Case-Laws Customs Wed, 29 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94847